00                             HOUSE BILL NO. 13                                                                          
01 "An Act relating to optional municipal property tax exemptions for certain long-term                                    
02 rental units, certain mobile home parks, and real property rented to low-income                                         
03 families."                                                                                                              
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1. AS 29.45.050 is amended by adding new subsections to read:                                            
06            (aa)  A municipality may by ordinance exempt or partially exempt from                                        
07       taxation a structure that contains a dwelling unit that was converted from use as a                               
08       short-term rental unit to exclusive use as a long-term rental unit. In this subsection,                           
09                 (1)  "dwelling unit" has the meaning given in AS 34.03.360;                                             
10                 (2)  "long-term rental unit" means a dwelling unit offered for rent for                                 
11       periods of not less than 90 consecutive days;                                                                     
12                 (3)  "short-term rental unit" means a dwelling unit offered for rent for                                
13       periods of 30 consecutive days or less; "short-term rental unit" does not include a                               
14                      (A)  hotel, motel, or bed and breakfast;                                                           

01                      (B)  commercially operated hunting or wilderness camp; or                                          
02                      (C)  dwelling unit operated by a government entity or charitable                                   
03            organization that provides temporary housing to individuals or family members                                
04            of individuals who are being treated for trauma, injury, or disease.                                         
05            (bb)  A municipality may by ordinance exempt from taxation all or part of a                                  
06       mobile home park for up to 10 years after the mobile home park is constructed or                                  
07       renovated.                                                                                                        
08            (cc)  A municipality may by ordinance exempt from taxation all or part of real                               
09       property rented to a low-income family if the monthly rent charged to the low-income                              
10 family is not more than 30 percent of the median family income for the area as                                          
11 determined by the United States Secretary of Housing and Urban Development under                                        
12 42 U.S.C. 1437a(b)(2)(C)(ii). In this subsection, "low-income family" has the meaning                                   
13       given to "low-income families" in 42 U.S.C. 1437a(b)(2)(A).